The following stockholders’ equity accounts, arranged alphabetically, are in the ledger of Roder Corporation at December 31, 2014.

Common Stock ($2 stated value) $1,600,000 Paid-in Capital in Excess of Par Value—Preferred Stock 45,000 Paid-in Capital in Excess of Stated Value—Common Stock 1,050,000 Preferred Stock (8%, $100 par, noncumulative) 600,000 Retained Earnings 1,334,000 Treasury Stock (12,000 common shares) 72,000 Instructions Prepare the stockholders’ equity section of the balance sheet at December 31, 2014.

AppendixLO1